Integrated Filing — IndAS



General information about company

Scrip Code 544703
NSE Symbol DSFCL
MSEI Symbol NOTLISTED
ISIN INE0OFM01015
Name of company DCM SHRIRAM FINE CHEMICALS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Manufacturing of Organics and Fine Chemicals in India
Start date and time of board meeting 14-08-2026   12:00:00
End date and time of board meeting 14-08-2026   13:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 9,078.10 9,078.10
Other income 106.03 106.03
Total income 9,184.13 9,184.13
2 Expenses
(a) Cost of materials consumed 6,067.65 6,067.65
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (874.77) (874.77)
(d) Employee benefit expense 1,221.19 1,221.19
(e) Finance costs 44.03 44.03
(f) Depreciation, depletion and amortisation expense 194.68 194.68
(f) Other Expenses
1 Other Expenses 2,154.33 2,154.33
Total other expenses 2,154.33 2,154.33
Total expenses 8,807.11 8,807.11
3 Total profit before exceptional items and tax 377.02 377.02
4 Exceptional items 0.00 0.00
5 Total profit before tax 377.02 377.02
6 Tax expense
7 Current tax 83.19 83.19
8 Deferred tax 34.46 34.46
9 Total tax expenses 117.65 117.65
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 259.37 259.37
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 259.37 259.37
17 Other comprehensive income net of taxes (9.95) (9.95)
18 Total Comprehensive Income for the period 249.42 249.42
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 259.37 259.37
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (9.95) (9.95)
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 1,739.84 1,739.84
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.3 0.3
Diluted earnings (loss) per share from continuing operations 0.3 0.3
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.3 0.3
Diluted earnings (loss) per share from continuing and discontinued operations 0.3 0.3
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 14, 2026 and have been subjected to a limited review by the Statutory Auditor of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The financial results of the Company have been prepared in accordance with the Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time, and other recognised accounting principles generally accepted in India. These financial results are available on the website of the Company viz. www.https://dsfcl.com and on the website of BSE Limited (www.bseindia.com) and National Stock Exchange of India Limited (www.nseindia.com). 2. The Board approved the Composite Scheme of Arrangement on November 14, 2023, providing, inter alia, for the amalgamation of Lily Commercial Private Limited with DCM Shriram Industries Limited and the subsequent demerger of the Chemical and Rayon undertakings into the Company and DCM Shriram International Limited, respectively, with an appointed date of April 1, 2023. The NCLT sanctioned the Scheme on November 21, 2025, and it became effective on December 17, 2025 upon filing of the order with the Registrar of Companies. Accordingly, the Scheme has been given effect to in FY 2025-26. Pursuant to the Scheme, the Company’s financial information has been restated in accordance with Appendix C of Ind AS 103, with prior-period figures recast from the appointed date of April 1, 2023. 3. On November 21, 2025, the Government of India notified the four Labour Codes consolidating 29 existing labour laws. The Company has assessed the potential impact of the aforesaid Labour Codes on its employee benefit obligations and related costs, consistent with the guidance provided by the Institute of Chartered Accountants of India and is of the view that there is no material financial impact of the same based on existing remuneration structure. 4. The Company's business activities falls within a single primary business segment i.e. manufacturing of Organics and fine chemicals in India. 5. The figures for the quarter ended March 31, 2026 are balancing figures between the audited figures in respect of the full previous financial year and the published unaudited year to date figures up to the third quarter of the relevant financial year.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be classified to Profit or Loss Account (13.30) (13.30)
Total Amount of items that will not be reclassified to profit and loss (13.30)
2 Income tax relating to items that will not be reclassified to profit or loss (3.35) (3.35)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income (9.95) (9.95)